세무대리인의 윤리성에 따른 세무서비스 질과 이용자 만족도

This study analyzes the impact of the ethics of tax agents on the quality of tax services and the satisfaction of service users. This study established two hypotheses. First, the sub－factors of the quality of tax service provided by tax agencies were, through factor analysis, classified into technical and functional factors, customer interaction service factors, accurate tax adjustment, cost factors, customer orientation, physical factors, time factors and job performance ability. Second, There are studies of inappropriate ethical and tax reporting errors. This means that users of tax agency services ask the tax agent to make inappropriate demands(Scenario 1). The error condition in reporting taxes is that the tax agent does not provide sufficient information to users of the service for reporting unfaithful information(Scenario 2). The analysis results are as follows. First, in Scenario 1, the ethical intensity of the tax agent did not represent significant explanatory power. It was expected that user satisfaction would decrease if the tax agent did not accommodate inappropriate requests from users of the stage－care service. However, the analysis results were not so. Therefore, the tax agent suggests that ethical handling of inappropriate requirements does not necessarily impair users’ satisfaction. Second, in Scenario 2, the ethical intensity of tax agents was analyzed to have significant influence on customer orientation and time factor variables. If the tax agent provides sufficient information to the service user about the tax error situation, user satisfaction will be improved if it is ethical enough to provide sufficient information. Hypothesis 2 was not supported in Scenario 1, and scenario 2 was partially supported by the effects of ethics on customer orientation and time factor variables.